dividend tax for non-uk resident

I am a director of a UK limited company (PSC) living in Cyprus. I have lived here for five years and recently set up a Personal Service Company to assist with a Consultancy. I am registered to pay tax and NI on my UK income. Do I have to pay tax on dividends in the UK?

Hi,

You can see guidance about disregarded income here:

HS300 Non-residents and investment income (2022)

When assessing your tax liability, all sources of UK income are used to calculate your tax liability. All tax paid on disregared income is set against the liability and any excess refunded. Where no tax is deducted from the disregarded income, then no tax is payable on it.

Thank you.